Last amended:2016Year:2026Length:25 wordsSubsections:2Official source
Cite as 26 C.F.R. § 54.4980H-6 (2026)
(a)
In general.
[Reserved]
(b)
Effective/applicability date.
This section is applicable for periods after December 31, 2014.
[T.D. 9655, 79 FR 8577, Feb. 12, 2014]
26 C.F.R. § 54.4980H-6: Administration and procedure. | Justis AI